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Short Sales Mechanism, Litigation Risk and Audit Fees

Huang Chao, Huang Jun

This paper examines how the short sales mechanism affects firms' audit fees through the changes in litigation risk, based on the natural experiment of securities margin trading in China. I...

First published at: May 25, 2016

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doi:10.16538/j.cnki.jfe.2016.05.007

Journal of Finance and Economics, Vol. 42, Issue 05, pp. 77 - 87

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Foreign Economics & Management

Journal of Shanghai University of Finance and Economics

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